Line-by-Line Instructions
Form 8822-B: Change Your EIN Responsible Party or Business Address
Form 8822-B updates the responsible party, mailing address, or business location tied to your EIN. The IRS charges $0, a responsible-party change is due within 60 days, and processing takes 4 to 6 weeks.
Last updated: July 26, 2026
Short Answer
Form 8822-B is the one-page IRS form that updates the responsible party, business mailing address, or business location attached to an existing EIN. Any entity with an EIN must report a responsible-party change within 60 days. The IRS charges $0, accepts the form only by mail, and generally takes 4 to 6 weeks to process it. Your 9-digit EIN never changes.
Form 8822-B does not issue an EIN and does not replace one. It edits the record the IRS already holds. Non-resident owners reach for it most often when a US registered-agent address changes, when a business moves country, or when ownership of a US LLC passes to a different person. This guide covers every line on the form, both IRS mailing addresses, the 60-day rule, and the mistakes that stall a filing.
Purpose
What Is Form 8822-B?
Form 8822-B is the IRS form titled "Change of Address or Responsible Party — Business." The current revision is December 2019 (OMB No. 1545-1163). You use it to tell the IRS that you changed your business mailing address, your business location, or the identity of your responsible party.
The IRS states that entities must file Form 8822-B for these changes "whether or not they are engaged in a trade or business." A dormant US LLC with an EIN still has the obligation. The IRS estimates the form takes 18 minutes to complete.
| Attribute | Detail |
|---|---|
| Form number | 8822-B |
| Current revision | December 2019 |
| OMB number | 1545-1163 |
| IRS fee | $0 |
| Filing method | Mail only |
| Responsible-party deadline | 60 days |
| Processing time | 4 to 6 weeks |
| Confirmation issued | None |
| Effect on your EIN | None — the number never changes |
Source: IRS Form 8822-B (Rev. 12-2019), irs.gov/Form8822B. Verified July 2026.
Who Files
Who Needs to File Form 8822-B?
Any entity that holds an EIN and has changed its responsible party, business mailing address, or business location files Form 8822-B. That includes LLCs, corporations, partnerships, trusts, estates, and tax-exempt organizations.
Responsible party changed
Business address changed
Business location changed
Tax-exempt organization
You do not file Form 8822-B to change a personal home address. That is Form 8822. If both your home and business addresses changed, file both forms.
Deadline
When Must You File Form 8822-B?
A responsible-party change must be reported within 60 days of the change. The IRS cites Regulations section 301.6109-1(d)(2)(ii) for this requirement, and it applies to any entity holding an EIN.
An address-only change carries no statutory deadline. The IRS still advises filing promptly, because the address on file is where every notice goes.
The IRS charges no direct penalty for a late Form 8822-B. The exposure is indirect and stated plainly in the form's own instructions: if you fail to keep your address or responsible party current, "you may not receive a notice of deficiency or a notice of demand for tax," and "penalties and interest will continue to accrue on any tax deficiencies" regardless. A missed notice does not pause the clock.
The 60-day rule catches non-resident owners most often
Ownership of a US LLC changing hands is a responsible-party change, not just an administrative update. If you sold or transferred your US LLC, the 60-day clock started on the date control passed — not on the date you remembered to tell the IRS.
Line by Line
How Do You Fill Out Form 8822-B Line by Line?
Form 8822-B has 10 numbered lines on a single page. Lines 1 through 3 are checkboxes, lines 4 through 9 are data fields, and line 10 is the signature.
| Line | Field | What to enter |
|---|---|---|
| Top box | Tax-exempt organization | Check only if the entity is tax-exempt. See IRS Pub. 557. |
| 1 | Business returns affected | Check if the change affects Forms 720, 940, 941, 990, 1041, 1065, 1120, or similar returns |
| 2 | Employee plan returns | Check if the change affects Forms 5500, 5500-EZ, or similar |
| 3 | Business location | Check if the physical business location changed |
| 4a | Business name | The legal entity name exactly as the IRS holds it |
| 4b | Employer identification number | Your 9-digit EIN in XX-XXXXXXX format |
| 5 | Old mailing address | The address currently on file. Foreign filers also complete country, province, and postal code |
| 6 | New mailing address | The address the IRS should use going forward |
| 7 | New business location | The physical location, if different from the mailing address |
| 8 | New responsible party's name | Full legal name. Leave blank for an address-only change |
| 9 | New responsible party's SSN, ITIN, or EIN | The identifying number for the person on line 8 |
| 10 | Signature | Signature, title, date, and an optional daytime phone number |
Source: IRS Form 8822-B (Rev. 12-2019). Verified July 2026.
Address Rules That Trip Up Filers
P.O. Box. Enter a box number instead of a street address only if your post office does not deliver mail to the street address.
Foreign address. Follow the country's own practice for the postal code, and do not abbreviate the country name. Lines 5, 6, and 7 each carry their own foreign country, province, and postal code fields.
"In care of" address. If mail reaches you through an accountant, attorney, or agent, enter "C/O" followed by that third party's name and address.
Who Signs
An officer, owner, general partner, LLC member manager, plan administrator, fiduciary, or authorized representative signs line 10. The IRS defines an officer as the president, vice president, treasurer, or chief accounting officer. A representative signing for the taxpayer must attach a power of attorney such as Form 2848 — the IRS will not accept a change from an unauthorized third party.
Where to Mail
Where Do You Mail Form 8822-B?
Form 8822-B goes to one of two IRS service centers, chosen by the state of your old business address. Do not attach the form to a tax return.
| If your old business address was in | Mail Form 8822-B to |
|---|---|
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Internal Revenue Service Kansas City, MO 64999 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside the United States | Internal Revenue Service Ogden, UT 84201-0023 |
Source: "Where To File" table printed on IRS Form 8822-B (Rev. 12-2019). Verified July 2026. Confirm the current routing at irs.gov/filing/where-to-file-form-8822-b before mailing.
Non-resident owners fall in the second row whenever the old business address sat outside the United States. If your US LLC used a registered-agent address in a state listed in the first row, use Kansas City instead — the routing follows the address on file, not your own country of residence.
Processing
How Long Does Form 8822-B Take to Process?
The IRS states that it "generally takes 4 to 6 weeks to process your address or responsible party change." No confirmation letter is issued when the change goes through.
Because nothing arrives to confirm the update, keep your own proof:
Photocopy the signed form
Mail by certified mail
Wait the full 4 to 6 weeks
Verify the record afterward
Which Form
Form 8822-B vs Form 8822: Which One Do You File?
Form 8822-B covers business records. Form 8822 covers individual records. They are separate filings and neither substitutes for the other.
| Factor | Form 8822-B | Form 8822 |
|---|---|---|
| Applies to | A business entity with an EIN | An individual taxpayer |
| Changes the address for | Business mailing address and business location | Personal home address |
| Changes responsible party | Yes | No |
| Identifying number used | EIN | SSN or ITIN |
| Deadline | 60 days for a responsible-party change | None stated |
| IRS fee | $0 | $0 |
If your home address and your business address both changed, file both. The IRS keeps the two records separately, and updating one does not update the other.
Rejections
Why Do Filers Get Form 8822-B Rejected or Delayed?
Most delays trace to four avoidable errors on a form the IRS never acknowledges receiving.
Four errors that stall a Form 8822-B
- Unsigned form. Line 10 must carry a signature and a title. An unsigned Form 8822-B is not processed.
- Business name does not match IRS records. Line 4a must match the name tied to the EIN on line 4b, character for character.
- No power of attorney attached. A representative signing for the taxpayer must attach Form 2848. The IRS will not accept a change from an unauthorized third party.
- Mailed to the wrong service center. Routing follows the state of the old business address, not the new one.
A malformed foreign address is the fifth. Spell the country name in full, and use the destination country's postal-code format rather than a US-style ZIP.
Next Steps
Update Your EIN Record the Right Way
File Form 8822-B for a change to the responsible party, mailing address, or business location on an EIN you already hold. Download the current revision free at irs.gov/Form8822B, sign it, and mail it to Kansas City or Ogden based on your old business address. The IRS charges $0 and takes 4 to 6 weeks.
If the change is bigger than an update — a new entity, a different structure, or a business that never had an EIN — you need a new number instead of an edit. Check who qualifies as the responsible party on an EIN before naming a replacement on line 8, and see the EIN address change guide for the address-only scenario. If you cannot find the EIN you are updating, start with find a lost EIN or your EIN confirmation letter. To confirm the record after the IRS processes the change, request a 147C through EIN verification. For a brand-new entity, ein.so files Form SS-4 for $49 Standard or $97 Express.
Related guides: How to get an EIN | SS-4 form guide | Do you need a new EIN? | EIN for non-residents.
Frequently Asked Questions
How much does it cost to file Form 8822-B?
The IRS charges $0 to file Form 8822-B. There is no filing fee, processing fee, or service charge for updating the responsible party or address on an existing EIN. Your only cost is postage. ein.so charges $49 to obtain a brand-new EIN for a new entity, not to edit an existing IRS record.
Can I file Form 8822-B online?
No. The IRS does not accept Form 8822-B online, by fax, or by email. You must mail the signed paper form to the service center listed for your old business address. The IRS online EIN tool only issues new numbers to applicants with an SSN and cannot edit an existing EIN record.
What is the deadline to report a responsible party change?
Any entity with an EIN must report a change of responsible party within 60 days of the change, under Regulations section 301.6109-1(d)(2)(ii). The 60-day deadline applies only to responsible-party changes. An address-only change has no statutory deadline, but the IRS advises filing promptly so notices reach you.
What happens if I miss the 60-day deadline?
The IRS charges no direct penalty for filing Form 8822-B late. The real risk is missed correspondence: if the IRS cannot reach you, you may not receive a notice of deficiency or a notice of demand for tax. Penalties and interest continue to accrue on any tax deficiency whether or not you received the notice.
Can non-residents file Form 8822-B with a foreign address?
Yes. Lines 5, 6, and 7 each include foreign country, province, and postal code fields. Follow the country's own practice for the postal code and do not abbreviate the country name. A business whose old address was outside the United States mails the form to the IRS in Ogden, UT 84201-0023.
Does the IRS send a confirmation after processing Form 8822-B?
The IRS does not issue a confirmation letter for a Form 8822-B change. Processing generally takes 4 to 6 weeks. Mail the form by certified mail so you hold proof of the filing date, and keep a copy with your EIN records alongside your CP 575 or 147C letter.
Does Form 8822-B change my EIN number?
No. Form 8822-B edits the details attached to an existing EIN. Your 9-digit number never changes. A change of entity structure or ownership is different and can require a brand-new EIN rather than an update, so confirm which situation applies before filing.
What is the difference between Form 8822-B and Form SS-4?
Form SS-4 applies for a brand-new EIN. Form 8822-B updates the responsible party or address on an EIN you already hold. Filing Form 8822-B never issues a new number. If you need a new entity's EIN, file Form SS-4 instead; ein.so files it by fax for $49 Standard or $97 Express.
Who is allowed to sign Form 8822-B?
An officer, owner, general partner, LLC member manager, plan administrator, fiduciary, or an authorized representative must sign. An officer means the president, vice president, treasurer, or chief accounting officer. A representative signing for the taxpayer must attach a power of attorney such as Form 2848.
Do I use Form 8822-B if my home address also changed?
No, not for the home address. Form 8822-B covers the business mailing address, business location, and responsible party. Use Form 8822 to change your personal home address. If both changed, file both forms; the IRS treats the business record and the individual record separately.
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